Netherlands corporate taxes
The Netherlands taxes company profit at 19% up to €200,000 and 25.8% above. VAT is 21%, and wage income is taxed in a box system that folds national insurance into the first bracket (up to 49.5%). A 15% dividend withholding tax applies, alongside a 25.8% conditional withholding tax on payments to low-tax jurisdictions. Filing runs through the Belastingdienst and annual accounts through the Chamber of Commerce.
Currency EUR (€)Tax year Calendar year (or chosen financial year)EU member stateLast reviewed 2026-07-12
19% / 25.8%
Corporate income tax
19% up to €200,000, 25.8% above
21%
VAT standard rate
Reduced: 9%
up to 49.5%
Income tax (Box 1)
Includes national insurance
15%
Dividend WHT
Standard dividend tax
24.5% / 31%
Box 2 (substantial interest)
On dividends to ≥5% owners
25.8%
Conditional WHT
To low-tax jurisdictions
Company forms & registration
A BV is incorporated by notarial deed and registered with the Chamber of Commerce (KVK), which notifies the tax administration and records beneficial owners.
| Main legal forms | BV (private LLC), NV (public company), eenmanszaak (sole trader), VOF (partnership)[6][10]The BV is the default choice for most businesses. |
|---|---|
| Minimum share capital — BV | €0.01[6][10]No substantial minimum capital; incorporation is by notarial deed. NV: €45,000. |
| Registers a new employer meets | KVK Business Register (incorporation, UBO) → Belastingdienst (tax & VAT, notified automatically)[10] |
Other statutory requirements
Obligations beyond filing a tax return that every operating company must satisfy.
| Beneficial owners (UBO) | Registered with the KVK within a week[10]A person holding more than 25% of shares or control is a UBO; the notary files at incorporation, and changes are registered within a week. |
|---|---|
| Annual accounts filing | Filed with the KVK, at the latest 12 months after year end[6][10]Prepared within 5 months (extendable by 5), adopted, and filed within 8 days of adoption. From 2026 all companies file via SBR (structured XBRL). |
| E-invoicing | Mandatory for central government (B2G); B2B voluntary[11]Public-sector suppliers invoice via Peppol. A domestic B2B e-invoicing mandate is planned around 2030 under EU ViDA. |
| Document retention | 7 years (10 for real estate)[6] |
Corporate income tax (vennootschapsbelasting)
| Rates | 19% up to €200,000; 25.8% above[1][7]A two-bracket system, stable in recent years. |
|---|---|
| Participation exemption | Qualifying shareholdings exempt[1]Dividends and capital gains from a ≥5% qualifying shareholding are generally exempt (deelnemingsvrijstelling) — a cornerstone of Dutch holding structures. |
| Return & payment | Within 5 months of year end (May 31)[1][7]Extensions are available (often via a tax adviser). Provisional assessments are paid during the year. |
Withholding taxes & dividends
| Dividends | 15%[5]Dividend withholding tax (dividendbelasting); reduced or eliminated under the EU parent-subsidiary rules and treaties, and by the participation exemption within groups. |
|---|---|
| Conditional WHT on interest & royalties | 25.8%[1]On interest, royalties and dividends paid to affiliated companies in low-tax jurisdictions (statutory rate ≤ 9% or on the EU non-cooperative list) or in abuse situations. |
| Dividends to substantial-interest owners (Box 2) | 24.5% / 31%[3]For an individual holding ≥5%: 24.5% up to €68,843, 31% above (2026). |
VAT (omzetbelasting / BTW)
| Standard rate | 21%[2][8] |
|---|---|
| Reduced rate | 9%[2][8]Food, medicines, books, passenger transport and more. 0% for exports and intra-EU supplies. Hotel and accommodation stays rose from 9% to 21% in 2026. |
| Registration & small-business scheme | No threshold — register from day one; KOR exemption up to €20,000 turnover[2][8]Under the KOR small-business scheme a business charges no VAT and files no returns. |
| VAT return | Quarterly (or monthly) by the end of the following month[8]For example, Q1 is due by 30 April; payment is due at the same time. |
Payroll: wage tax & national insurance
Wage tax (Box 1) folds national insurance into the first bracket. The employer withholds wage tax and pays employee-insurance premiums up to a contribution ceiling.
| Box 1 wage tax | 35.75% → 37.56% → 49.50%[4][3][9]2026: 35.75% up to €38,883 (including 27.65% national insurance), 37.56% to €78,426, 49.50% above. |
|---|---|
| Income tax — Box 3 (savings & investment) | 36%[3]A flat 36% tax on a deemed return from savings and investments (2026). |
| Employer insurance premiums | Unemployment, disability, health, childcare surcharge[9]Includes unemployment (AWf 2.74% or 7.74%), disability (Aof ~6.27%/7.63%), the Zvw health levy (6.10%) and the childcare surcharge (0.50%), up to a base of €79,409 (2026). |
| 30% ruling | Tax-free allowance for expats[4][9]Qualifying incoming employees can receive part of pay tax-free; the rate drops to 27% from 2027, with a 2026 salary threshold of €48,013. |
| Reporting | Payroll tax return (loonaangifte) monthly[4]Filed and paid within one month after each period. |
Other taxes companies meet
| Real estate transfer tax | 10.4% (commercial); 8% second homes; 2% primary homes[7]Overdrachtsbelasting on the acquisition of Dutch real estate; the general rate applies to commercial property and investment homes. |
|---|---|
| Municipal & water taxes | Property tax (OZB), water board levies[7] |
| Environmental & energy taxes | Energy tax, CO2 levy, waste and other[7] |
Accounting & financial statements
| Accounting standards | Dutch GAAP (BW 2 Title 9) or IFRS[6]IFRS is used for consolidated accounts of listed groups. |
|---|---|
| Size classes | Small: ≤€7.5m assets, ≤€15m turnover, ≤50 employees[6]Medium up to €25m/€50m/250 employees; larger above. Class sets disclosure and audit duties. |
| Statutory audit | Medium and large companies[6]Two of three thresholds exceeded over two consecutive years triggers an audit by an NBA-registered auditor. |
Forms & filings
Every recurring return and report a typical company deals with, what triggers it, and where it goes. Registration-time and one-off filings are marked “per event”.
| Form | What it is | Who files | Frequency | Deadline | Filed with |
|---|---|---|---|---|---|
Vpb | Corporate income tax return[1][7] | Companies | annual | Within 5 months of year end (May 31) | BelastingdienstMijn Belastingdienst Zakelijk |
BTW | VAT return[2][8] | VAT-registered persons | quarterly | End of the month after the period | BelastingdienstMijn Belastingdienst Zakelijk |
Loonaangifte | Payroll tax return[4] | All employers | monthly | Within one month after the period | BelastingdienstMijn Belastingdienst Zakelijk |
Dividendbelasting | Dividend tax return[5] | Companies paying dividends | per event | Within one month of the distribution | BelastingdienstBelastingdienst |
UBO | Beneficial owner registration[10] | All companies | per event | At incorporation; within a week of change | KVKKVK |
Jaarrekening | Annual accounts (SBR)[6][10] | BV and NV companies | annual | At the latest 12 months after year end | KVKSBR |
Compliance calendar
The same filings grouped by rhythm — what recurs when.
monthly
LoonaangifteWithin one month after the period
quarterly
BTWEnd of the month after the period
annual
VpbWithin 5 months of year end (May 31)JaarrekeningAt the latest 12 months after year end
per event
DividendbelastingWithin one month of the distributionUBOAt incorporation; within a week of change
Sources
Numbered references cited throughout this profile. Laws link to consolidated texts in the official register.
- Corporate Income Tax Act 1969 (Wet op de vennootschapsbelasting 1969)
- Turnover Tax Act 1968 (Wet op de omzetbelasting 1968)
- Income Tax Act 2001 (Wet inkomstenbelasting 2001)
- Wage Tax Act 1964 (Wet op de loonbelasting 1964)
- Dividend Tax Act 1965 (Wet op de dividendbelasting 1965)
- Civil Code Book 2 (Burgerlijk Wetboek Boek 2) — companies & accounts
- Filing your corporate tax return
- VAT for entrepreneurs
- Payroll tax rates and percentages 2026
- Business Register, annual accounts & UBO
- eInvoicing in the Netherlands